Hi Guys, I bought some land with a de facto girlfriend 10 years ago (2006) and we had it in joint names. Then, in 2010 we broke up, had a financial settlement and I "bought out" her part ownership of the land, so the title was only in my name. I am now planning to sell the land, and I'm trying to work out the cost base for the original value of the land, to offset against my capital gains. Can I use the value of the land in 2010 when I took over sole ownership? Or, would I need to also include (somehow) the value of the land when I first bought it jointly? According to the NSW Valuer General (not sure if i can use this for the cost base in my tax?) the land was worth: 2006 - $212,000 2010 - $229,000 2015 - $293,000 Any help appreciated! Seb.